2024 Low Income Taxpayer Clinic Supplemental Grant | TREAS GRANTS 052024 002

2024 Low Income Taxpayer Clinic (LITC) Supplemental Grant FAQs

What is the 2024 Low Income Taxpayer Clinic (LITC) Supplemental Grant?

The 2024 LITC Supplemental Grant is a discretionary federal grant opportunity (CFDA 21.008) offered through the Low Income Taxpayer Clinic Program. It is designed to expand access to help for low-income taxpayers dealing with IRS tax disputes and to strengthen education for taxpayers with limited English proficiency.

What is the main purpose of this supplemental grant opportunity?

This supplemental funding is intended to expand or support qualifying services under the LITC framework, especially services newly recognized as eligible: (1) helping taxpayers obtain representation through a structured pro bono referral model and (2) operating an ESL (English as a Second Language) Education Pilot Program focused on taxpayer rights and responsibilities.

What key change makes this supplemental opportunity different from prior years?

Historically, clinics typically needed to provide direct representation in IRS tax controversies. Starting in 2023 and continuing into 2024, eligibility was broadened so an organization can qualify even if it does not personally represent taxpayers in disputes, as long as it ensures taxpayers can obtain representation through a structured referral model.

What authority or policy change led to the expanded eligibility?

The expanded criteria reflects updated authorities and funding direction under the Consolidated Appropriations Act, 2023.

What are the two main approaches that can be funded under the expanded criteria?

The opportunity describes two main eligible approaches: (1) a structured referral model that connects eligible low-income taxpayers in IRS controversy matters to qualified representatives who agree to accept referred matters pro bono, and (2) an ESL Education Pilot Program that informs ESL taxpayers about their rights and responsibilities under the Internal Revenue Code.

How does the structured referral model work under this grant?

In the structured referral model, the organization serves as an access point and navigator. It identifies eligible taxpayers, assesses the nature of the IRS controversy, and refers the taxpayer to a qualified representative who has agreed to accept referred matters on a pro bono basis.

Does an applicant have to provide direct representation in IRS disputes to be funded?

Not necessarily. Under the expanded criteria, an organization may qualify without providing direct representation, as long as it genuinely ensures taxpayers can obtain representation through a structured referral model.

What does the grant mean by "structured referral model" rather than simply providing a list of names?

The grant recognizes referrals as a legitimate way to ensure representation only if the organization is actually ensuring access. The description emphasizes that the organization must do more than distribute a list of names; it must function as a navigator that identifies eligible taxpayers, assesses issues, and connects them to qualified pro bono representatives who have agreed to accept referrals.

What is the ESL (English as a Second Language) Education Pilot Program?

The ESL Education Pilot Program is an approach focused on educating ESL taxpayers about their rights and responsibilities under the Internal Revenue Code.

If an organization applies under the ESL Education Pilot Program approach, must it also provide controversy representation?

No. The opportunity states that the pilot program route does not require the organization to also provide tax controversy representation to low-income taxpayers.

What types of organizations are eligible to apply?

The opportunity targets a broad range of applicants, including public and state-controlled institutions of higher education, private institutions of higher education, 501(c)(3) nonprofit organizations (other than higher education institutions), for-profit organizations other than small businesses, and other eligible entities as defined by the program.

What is the CFDA number for this grant?

The CFDA number listed for this opportunity is 21.008.

What is the opportunity identification number?

The opportunity is identified as TREAS GRANTS 052024 002.

What is the funding instrument for this opportunity?

The funding instrument is a grant.

What is the award ceiling (maximum award amount) listed?

The award ceiling listed is $200,000.

How many awards are expected?

The posting indicates an expected 50 awards.

What is the activity area/category for this grant opportunity?

The overall activity area is categorized under Law, Justice, and Legal Services. This aligns with both IRS controversy assistance (including structured access to representation) and taxpayer-rights education for limited English proficiency communities.

When was the opportunity record created?

The opportunity record was created on February 26, 2024.

What was the original closing date for applications?

The posting lists an original closing date of April 10, 2024.

Where can applicants find the main guidance for eligibility and applying?

IRS Publication 3319 is described as the central reference document. It lays out eligibility requirements for LITC matching grants, provides application instructions, and includes program and administrative guidance and practical appendices. It is available at https://www.irs.gov/pub/irs-pdf/p3319.pdf.

What does IRS Publication 3319 cover for applicants and recipients?

Publication 3319 is described as the operating manual for applicants and recipients. It covers eligibility requirements, application instructions, program and administrative guidance for the grant year, and appendices that function as practical implementation tools, including standards the IRS expects programs to meet and how grant-funded work should be structured and administered.

Why is this described as a "supplemental" grant?

It is described as supplemental because it is meant to expand or support qualifying services under the LITC framework, particularly those newly recognized as eligible under the expanded criteria: indirect representation through pro bono referrals and the ESL education-only pilot model.